The fact that the debate continues today,
with respected advocates of both risk
management and internal audit holding
firm but conflicting views is a testament
that it is a question that is not easily answered
حقيقت اينست كه موضوع هنوز در جريان هست. پشتيباني مربوطه از مديريت ريسك و حسابرسي داخلي به عنوان قالب نگهدارنده است اما ديدگاه هاي متناقض دليل اينست كه اين سوال به آساني جواب داده نشده است.
There are various models of governance,
but the generally accepted models are
two of the main components of any
governance structure the effectiveness of
management’s risk management practices
and the internal audit’s monitoring of how
effective these practices are
مدلهاي نظارتي متفاوت وجود دارد اما مدلهايي كه عموما پذيرفته شده اند دو جزء مهم از هر ساختار نظارتي هستند....
it is critical that the correct messages
are communicated such that the level of
risk that the organisation is prepared to
accept is embedded within the psyche and
is understood at